Mera Samvidhaan All of Income-tax Act, 2025

Chapter XVIII · Appeals, Revisions and Alternate Dispute Resolutions

388Procedure of Board for Advance Rulings.

Section 388 · Chapter XVIII · D.—Alternate Dispute Resolutions — 2.—Advance rulings · page 455 of the Act

The Board for Advance Rulings shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act.

Section 388 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.